CLA-2-64:OT:RR:NC:N3:447
Debi L. French
Marisol International
100 E. Royal Lane
Suite 224
Irving, TX 75039
RE: The tariff classification of women’s boots from China
Dear Ms. French:
In your letter dated April 18, 2014, you requested a tariff classification ruling.
Pictures of a ladies boot, identified as style JUS-1411A-1, were submitted with your request. As per our telephone conversation, the leather portion covering the top and sides of the front of the foot, topline and heel occupies the majority of the surface area of the upper (between 50 and 51 percent). The balance of the upper is of denim fabric. The outer sole is rubber or plastics.
The applicable subheading for the ladies boots will be 6403.91.9045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for other persons: other: for women: other. The rate of duty will be 10 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division